Late fee waiver for delayed GSTR-3B filings introduces conditional relief and revised threshold-based waivers for specified taxpayers. The notification amends waiver rules for late fee on delayed FORM GSTR-3B filings by substituting a Table that sets post-due filing windows for specified tax periods according to a registered person's aggregate turnover, and by inserting provisos that (i) provide conditional waiver of total late fee exceeding fixed nominal amounts for returns filed between 1 June and 31 August 2021 for periods July 2017-April 2021, and (ii) waive late fee in excess of specified fixed sums for returns from June 2021 onwards for defined classes of taxpayers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-3B filings introduces conditional relief and revised threshold-based waivers for specified taxpayers.
The notification amends waiver rules for late fee on delayed FORM GSTR-3B filings by substituting a Table that sets post-due filing windows for specified tax periods according to a registered person's aggregate turnover, and by inserting provisos that (i) provide conditional waiver of total late fee exceeding fixed nominal amounts for returns filed between 1 June and 31 August 2021 for periods July 2017-April 2021, and (ii) waive late fee in excess of specified fixed sums for returns from June 2021 onwards for defined classes of taxpayers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
